The Slovak Parliament (Národná rada) passed Bill No. 706, aligning national legislation with EU Council Directive 2023/2226 (DAC8) to expand the automatic exchange of information (AEOI) to include crypto-asset transactions.
The new law introduces several compliance obligations for crypto-asset service providers and strengthens Slovakia’s participation in international tax transparency initiatives.
Key provisions include:
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Reporting and registration:
Designated crypto-asset service providers must register and report under new rules tailored to digital asset transactions. -
Transaction and notification duties:
Providers are required to report specific crypto-asset transactions and fulfill defined notification…
